Line

No.

USSGLAcct. USSGL Account Title Begin/End Exch/Nonexch Cust/Noncust Budgetary Impact Indicator Reporting 

11 310000 Unexpended Appropriations - Cumulative B E/

2

2A2A 310900

Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E E/

2B2B 310500

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E E/

2B 310800

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/

344 309000 Unexpended Appropriations While Awaiting a Warrant E E/4 310100 Unexpended Appropriations - Appropriations Received E E/55 310200 Unexpended Appropriations - Transfers-In E E/5 310300 Unexpended Appropriations - Transfers-Out E E/66 310600 Unexpended Appropriations - Adjustments E E/77 310700 Unexpended Appropriations - Used - Accrued E E/

Appropriations usedAppropriations transferred-in/out (+/-)Other Adjustments (+/-)Beginning balance, as adjustedThis line is calculated. Equals sum of lines 1 through 2B.Budgetary Financing Sources:Appropriations receivedAdjustments (+/-)Changes in accounting principles (+/-)Corrections of errors (+/-)

USSGL Crosswalk - Statement of Changes in Net Position

Unexpended Appropriations:Beginning Balance

Part 2SUPPLEMENT

Bulletin 2020-15 Statement of Changes in Net Position 
7 310710 Unexpended Appropriations Used - Disbursed E E/

89

1010 331000 Cumulative Results of Operations B E/

11

11A11A 570900

Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles E E/

11A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles E E/

11B11B 570500

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior-Year E E/

11B 570800

Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors E E/

11B 740000 Prior-Period Adjustments Due to Corrections of Errors E E/11B 740500

Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year E E/

121313 579000 Other Financing Sources E D E/13 591900 Revenue and Other Financing Sources - Cancellations E E/13 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E A D E/

This line is calculated. Equals sums of lines 10 through 11B.Budgetary Financing Sources:Other Adjustments (+/-)Changes in accounting principles (+/-)

Corrections of errors (+/-)Beginning balances, as adjustedThis line is calculated. Equals sum of lines 3 and 8.Cumulative Results from Operations:Beginning BalancesAdjustments: (+/-)Total Budgetary Financing SourcesThis line is calculated. Equals sum of lines 4 through 7.Total Unexpended Appropriations

Bulletin 2020-15 Statement of Changes in Net Position 
14

14 570000 Expended Appropriations – Used - Accrued E E/14 570005 Appropriations Expended - Accrued E U

14 570010 Expended Appropriations - Disbursed E E/14 570006 Appropriations Expended - Disbursed E U1515 531000 Interest Revenue - Other E E/T A E/15 531100 Interest Revenue - Investments E T A E/15 531200 Interest Revenue - Loans Receivable/Uninvested Funds E T A E/15 531700 Contra Revenue for Interest Revenue - Loans Receivable E T A E/15 531800 Contra Revenue for Interest Revenue - Investments E T A E/15 531900 Contra Revenue for Interest Revenue - Other E T A E/15 532000 Penalties and Fines Revenue E T A E/15 532400 Contra Revenue for Penalties and Fines E T A E/15 540000 Funded Benefit Program Revenue E T E/15 540900 Contra Revenue for Funded Benefit Program Revenue E T E/15 571300

Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the General Fund of the U.S. Government E E/T A E/

15 580000 Tax Revenue Collected - Not Otherwise Classified E T A E/15 580100 Tax Revenue Collected - Individual E T A E/15 580200 Tax Revenue Collected - Corporate E T A E/15 580300 Tax Revenue Collected - Unemployment E T A E/15 580400 Tax Revenue Collected - Excise E T A E/15 580500 Tax Revenue Collected - Estate and Gift E T A E/15 580600 Tax Revenue Collected - Customs E T A E/15 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified E T A E/15 582100 Tax Revenue Accrual Adjustment - Individual E T A E/15 582200 Tax Revenue Accrual Adjustment - Corporate E T A E/15 582300 Tax Revenue Accrual Adjustment - Unemployment E T A E/15 582400 Tax Revenue Accrual Adjustment - Excise E T A E/15 582500 Tax Revenue Accrual Adjustment - Estate and Gift E T A E/15 582600 Tax Revenue Accrual Adjustment - Customs E T A E/15 583000 Contra Revenue for Taxes - Not Otherwise Classified E T A E/15 583100 Contra Revenue for Taxes - Individual E T A E/15 583200 Contra Revenue for Taxes - Corporate E T A E/15 583300 Contra Revenue for Taxes - Unemployment E T A E/15 583400 Contra Revenue for Taxes - Excise E T A E/15 583500 Contra Revenue for Taxes - Estate and Gift E T A E/15 583600 Contra Revenue for Taxes - Customs E T A E/

Nonexchange revenueAppropriations used

Bulletin 2020-15 Statement of Changes in Net Position 
15 589000 Tax Revenue Refunds - Not Otherwise Classified E T A E/

15 589100 Tax Revenue Refunds - Individual E T A E/15 589200 Tax Revenue Refunds - Corporate E T A E/15 589300 Tax Revenue Refunds - Unemployment E T A E/15 589400 Tax Revenue Refunds - Excise E T A E/15 589500 Tax Revenue Refunds - Estate and Gift E T A E/15 589600 Tax Revenue Refunds - Customs E T A E/15 590000 Other Revenue E E/T A D E/15 590900 Contra Revenue for Other Revenue E E/T A D E/15 599700

Financing Sources Transferred In From Custodial Statement Collections E E/T A E/

1616 560000 Donated Revenue - Financial Resources E T A E/16 560900 Contra Revenue for Donations - Financial Resources E T A E/16 564000 Forfeiture Revenue - Cash and Cash Equivalents E T A D E/16 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E T A D E/1717 573500 Appropriated Dedicated Collections to be Transferred In E E/17 573600 Appropriated Dedicated Collections to be Transferred Out E E/17 574000 Appropriated Dedicated Collections Transferred In E E/17 574500 Appropriated Dedicated Collections Transferred Out E E/17 575000 Expenditure Financing Sources - Transfers-In E E/17 575500 Non-Expenditure Financing Sources - Transfers-In - Other E E/17 576000 Expenditure Financing Sources - Transfers-Out E E/17 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E E/17 576600

Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers E E/

1818 579000 Other Financing Sources E D E/18 711000 Gains on Disposition of Assets - Other E T D E/18 711100 Gains on Disposition of Investments E T D E/18 718000 Unrealized Gains E T D E/18 719000 Other Gains E T D E/18 719090 Gains on International Monetary Fund Assets E T D U18 721000 Losses on Disposition of Assets - Other E T D E/18 721100 Losses on Disposition of Investments E T A D E/18 728000 Unrealized Losses E T D E/

Transfers-in/out without reimbursement (+/-)

Other (+/-)Donations and forfeitures of cash and cash equivalents

Bulletin 2020-15 Statement of Changes in Net Position 
18 729000 Other Losses E T D E/

18 729090 Losses on International Monetary Fund Assets E T D U18 750000 Distribution of Income - Dividend E T D E/1919 561000 Donated Revenue - Non-Financial Resources E T E/19 561900 Contra Donated Revenue - Nonfinancial Resources E T E/19 565000 Forfeiture Revenue - Forfeitures of Property E T A E E/19 565900 Contra Forfeiture Revenue - Forfeitures of Property E T A E E/2020 572000 Financing Sources Transferred In Without Reimbursement E E/20 573000 Financing Sources Transferred Out Without Reimbursement E E/20 575600

Non-Expenditure Financing Sources - Transfers-In - Capital Transfers E E/

20 577500 Non-Budgetary Financing Sources Transferred In E E/20 577600 Non-Budgetary Financing Sources Transferred Out E E/20 579200 Financing Sources To Be Transferred Out - Contingent Liability E E/2121 578000 Imputed Financing Sources E E/2222 579000 Other Financing Sources E E E/22 579001

Other Non-Budgetary Financing Sources for Debt Accruals/Amortization E

U

22 579100 Adjustment to Financing Sources - Credit Reform E E E/22 579500 Seigniorage E E E/22 590000 Other Revenue E E/T A E E/22 590900 Contra Revenue for Other Revenue E E/T A E E/22 599300

Offset to Non-Entity Collections - Statement of Changes in Net Position E A E E/

22 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position E A E E/

22 711000 Gains on Disposition of Assets - Other E T E E/22 711100 Gains on Disposition of Investments E T E E/22 718000 Unrealized Gains E T E E/22 719000 Other Gains E T E E/22 719090 Gains on International Monetary Fund Assets E T E U

Other (+/-)Donations and forfeitures of propertyTransfers-in/out without reimbursement (+/-)Imputed financingOther Financing Sources (Nonexchange):

Bulletin 2020-15 Statement of Changes in Net Position 
22 721000 Losses on Disposition of Assets - Other E T E E/

22 721100 Losses on Disposition of Investments E T A E E/22 728000 Unrealized Losses E T E E/22 729000 Other Losses E T E E/22 729090 Losses on International Monetary Fund Assets E T E U22 750000 Distribution of Income - Dividend E T E E/2324252627

V

This line is calculated. Equals sum of lines 12 and 25.Net PositionThis line is calculated. Equals sum of lines 9 and 26. See 5 in Footnotes and Additional Information.

DRAFT 04/16/2020 0

Net Cost of Operations (+/-)See 6 in Footnotes and Additional Information.Net ChangeThis line is calculated. Line 23 minus line 24.Cumulative Results of OperationsTotal Financing SourcesThis line is calculated. Equals sum of lines 13 through 22.

Bulletin 2020-15 Statement of Changes in Net Position